(a) Any term used in this article has the same meaning as when
used in a comparable context in the laws of the United States
relating to federal income taxes, unless a different meaning is
clearly required by the context or by definition in this article.
Any reference in this article to the laws of the United States
means the provisions of the Internal Revenue Code of 1986, as
amended, and any other provisions of the laws of the United States
that relate to the determination of income for federal income tax
purposes. All amendments made to the laws of the United States
after December 31, 2012, but prior to January 1, 2014, shall be
given effect in determining the taxes imposed by this article to
the same extent those changes are allowed for federal income tax
purposes, whether the changes are retroactive or prospective, but
no amendment to the laws of the United States made on or after
January 1, 2014, shall be given any effect.

(b) The term "Internal Revenue Code of 1986" means the
Internal Revenue Code of the United States enacted by the federal
Tax Reform Act of 1986 and includes the provisions of law formerly
known as the Internal Revenue Code of 1954, as amended, and in
effect when the federal Tax Reform Act of 1986 was enacted that
were not amended or repealed by the federal Tax Reform Act of 1986.
Except when inappropriate, any reference in any law, executive
order or other document:

(1) To the Internal Revenue Code of 1954 includes a reference
to the Internal Revenue Code of 1986; and

(2) To the Internal Revenue Code of 1986 includes a reference
to the provisions of law formerly known as the Internal Revenue
Code of 1954.

(c) Effective date. -- The amendments to this section enacted
in the year 2014 are retroactive to the extent allowable under
federal income tax law. With respect to taxable years that began
prior to January 1, 2015, the law in effect for each of those years
shall be fully preserved as to that year, except as provided in
this section.
Note: WV Code updated with legislation passed through the 2014 1st Special Session
The WV Code Online is an unofficial copy of the annotated WV Code, provided as a convenience. It has NOT been edited for publication, and is not in any way official or authoritative.